The condensed income statement for the Donna and Steven partnership for 2022 is as follows. Donna and Steven Company Income Statement For the Year Ended December 31, 2020 Sales ( 268,800 units) $ 1,344.000 Cost of goods sold 896,000 Gross profit 448,000 Operating expenses Selling $336,000 Administrative 170.800 506,800 Net loss $ 58.800) A cost behavior analysis indicates that 75% of the cost of goods sold are variable and 40% of the selling expenses are variable. Administrative expenses are $ 103.600 fixed. Compute the break-even point in total sales dollars for 2022. (Round intermediate calculations to 2 decimal places, eg. 15.25 and final answers to decimal places, e.g. 2,520.) Break-even point in dollars $ Donna has proposed a plan to get the partnership out of the red" and improve its profitability. She feels that the quality of the product could be substantially improved by spending $ 0.32 more per unit on better raw materials. The selling price per unit could be increased to only $5.25 because of competitive pressures. Donna estimates that sales volume will increase by 25%. Compute the net income under Donna's proposal and the break-even point in dollars. (Round intermediate calculations to 4 decimal places, eg. 15.2515 and final answers to 2 decimal places, eg. 15.25.) Amount Net income $ Break-even point $ Steven was a marketing major in college. He believes that sales volume can be increased only by intensive advertising and promotional campaigns. He therefore proposed the following plan as an alternative to Donna's: (1) increase variable selling expenses to $ 0.575 per unit. (2) lower the selling price per unit by $ 0.25, and (3) increase fixed selling expenses by $ 57,120. Steven quoted an old marketing research report that said that sales volume would increase by 60% if these changes were made. Compute the net income under Steven's proposal and the break-even point in dollars. (Round intermediate calculations to 3 decimal places, eg. 15.251 and final answers to O decimal places, eg. 2,520.) Amount Net income $ Break-even point $ Which plan should be accepted? should be accepted Steven's plan Donna's plan